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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Remission of duty - loss of goods - The expression "Natural ...

Central Excise

March 5, 2019

Remission of duty - loss of goods - The expression "Natural causes" or "Unavoidable accidents" have to be interpreted in their ordinary and natural connotation in reasonable manner to sub-serve the object of legislature in introducing the remission of duty.

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